A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No taxpayer shall conceal his/her property for the purpose of evading the disposition on default.

Nevertheless, on July 13, 2016, the Defendant entered into a sales contract with the Defendant for forest land B, including, but not limited to, 350 million won for forest land B and the Defendant’s ownership, at a non-existent place, and attempted to conceal Defendant’s property by receiving the purchase price from Defendant’s children’s account for the purpose of evading the execution of disposition on default, such as transfer income tax on the said land.

Accordingly, around July 14, 2016, the Defendant received the down payment of KRW 50 million from the above sales contract in the name of E bank account (F) in the name of D, which is the Defendant’s children. On October 14, 2016, the Defendant received the intermediate payment of KRW 50 million from the above sales contract in the name of G bank account (I) in the name of G, his/her father, and around October 14, 2016, the Defendant received the remainder of KRW 250 million from the above sales contract in the name of G, and made it difficult to execute the disposition on default on the tax amount of KRW 189,868,690.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to an accusation, a real estate transfer contract, an inquiry into arrears, the details of transfer proceeds, and a written report on capital gains tax;

1. Article 7 (1) of the Punishment of Tax Offenses Act and the Selection of Imprisonment with prison labor for the crime;

1. Article 62 (1) of the Criminal Act;

1. In light of the reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act, the nature of the crime is not weak, and the amount of delinquent taxes has not been paid up to now, and the defendant's mistake and reflects his fault, although there are many previous convictions, the defendant's age, character and conduct, environment, means and consequence of the crime, and all of the sentencing conditions shown in the records and arguments of this case, including the circumstances after the crime, etc., shall be determined as ordered by taking into account the following factors.